REGISTERED cHAR￿y NUMBER: SC0121175
CONGREGATION NUMBER: 321916
'Rt
naudlted Flnand*l for the Ye*r bnd
r20
Br￿en￿r & Crathie Parish Lhurcb
The GTanr Considine ParM8hip
Ch￿tred Attountsn¢s
46 Hi8h S¢reei
B￿chorV
AB31 5SR

BTheThar & Crathie Parish ch￿rth
Contents tsflbe Fitiantial statements
fnr the Yellr Ended 31 December 2025
R¢fer¢nce and AdmiDiStrntive Dpt*lLs
Tr￿%1￿￿. Report
Independent Examlner's Report
Re￿[pts and P4yments A¢wl
Statement of ￿lanCeS
Notu to the Flnanclal Statements

& Cr•thie Parish Church
Referen
rthey
and Ad￿1￿￿￿¢r￿tiVe lkniL
31
PRINCIPAL ADDRESS
CIO Crathie Holidays
The Mansc Courtyard
CrathÈe
Ballater
AB35 SUL
REfilSTF.RF.D CHARITY
NiNBER
SC012075
CONGREGA TIof4 NUMBER
321916
TRUSTF.F
Rev K m￿K¢￿Ile
Mr A Ha￿1%0￿
Ms P Frt*r
J MJLLKet)zie
Mr D C.handl¢r
MrD Mutch
M8 D ThAill
Ms B MCAIIIS
S I'4rqyh8rson
MTX F. Beckwiih
Mr D Fletcher
Mr J Youn8
MTr E Gibb
Mr G Cowi¢
Mrn P Thomwn
Mr S Blackeli
t)r D CrniLkthank
Mr D Siewart
MrB Wwd
MT C Snell
Mr% F. Flcichcr
Mr B Luffman
PRINC.IPAI. OFFIC&BEARERS
Mini$ter.'
Session Clerk$'.
Flo￿¢¢ Conven￿.
Rev K Ma¢K¢nzie
Mr5 P ThomAon
Mr B Luffm
INDEPkNDENf EXAMINER
The Grani CoThsidtne Parthership
Chartcrcd Accouniants
46 High Styeei
Banchory
Abcrdecnshire
AB315SR
BANKEK8
Bank ofscotl￿NI
Page I

Brxemxr & Cr41hl¢ Parksh Chllrcb
TnLStees' Re
for the Year Ended 31 Detember 2025
The Irustees present their report with the finan¢iaJ Sta*n￿￿¢S of the rhariiy for the vear eTKkd 31 December 20￿.
OBJEcfIvEs AND AcllvmKS
Th¢ ChuTch of SCo￿and is TriniiaTian in dtttritie. Refor]ned iti Traditiots and ￿$bytenan its poliry,. Ii exisis to glorify
God and to work for the advancemcni of Christ's King(lom throughoui the worl(L As a nationaj Church. it
acknowl¢dg¢% a distincuve call and duty to bting the 0rditwic￿ of religion to the people JH every p3ri%h of Scotland
through a ierriwriai ministry. li C￿opera￿s with other thurctKs in vari￿5 ecumenical t#Mlies in Scodand and bcyond.
Other 4rtivities which lypirally take place within the parish include Services ol Worship. Messy Church. Study Gr￿p$.
Fund-Jxi8lrtg and Sotial Evtt118. Outreach and Communjty Aaiviries.
ACHIEVEMENT AND PERFORMANCF.
A8 deiailed In the nbjeciiYe.% Ind aciLviiie% 5cciion. viri(rtts &tivitic5 ¢wk platt within the Parish Ls part of achieving
the ChU￿h..8 aim to 8ltirify G(xl J)Thd forthe advarKerneni of Cthrist's K"Ln8dom.
FINANCIAI. RF.VIF.W
Total receipis for the year were £74,33012024 - £￿592}. Total paYTh￿l% for the ye4r were £96.82812024 - £67.4591.
The re.%ulitng rLxiuciioTh in funds was £22.498 12a24 - £6.8671. The ￿lOCatIon of this over restriaed and unre%rricied
fund* wcrc r¢durtinn% of £1,3314tMI £21.167 respectively. This deficit h&s io b¢ ¢onsid¢red in th¢ lighi of th¢ fa¢1 thal
£11S.674 1)f Mini8ine8 & ML%8ion% all(x¥rions io Braemar & Crdthie for previryJ8 datin8 hack 10 202n have nni
yei been paid.
Keserve5 policy
li 1% the TTU%t¢¢%' ￿lleY ¢0 hold resery¢s of approximately six month$ general expendtwre. The T￿￿et$ are aware thai
Ihis targei is not eurr¢ntiy kin8 and accepi in the curreni clim81e it is an J)mbiijous 18r8ei which is likelv ¢0
iukc many ycar$ lo Khicve. Thc challcthge of mwniaining thc chariry in its currcnt fowm a going cnnccin i
Teco¥ni%ed by the TTu%¢e¢%. Ai the y¢ar end the iothl of unrt8¢riried fund% wai £13,3117 12(124 - £44,-5.541 and i(Ilal
rL'%triLicd fund.4 were £14.O34 12024 - £15J651. The PUTW of re%uicred funds. and the movemeni of all fund% is
.4h()wn in Note 6 Iv ihc Arr(wnts.
STRIICTURE. CpnVF.RNANCE AND MANAC.EMF.NT
Giiv¢rnlnR durumeni
The (Thurch ix admini8i¢rtd in accordance with the *rms of the Jked ofcoTh%iiiution IUDithry Fomil.
Re¢rultmen¢ and 4pp>lntm*ttt of oew IrELsItts
Mcrnher% nf the KITk Seb4inn aTC the chaniy ¢ru%¢eei. The Kirk <￿10￿ mernbeTS are Ihc elders of rhe chureh and art
hosen fTom those mcrnbers of the rhw¢h who 8re conxitsred to have Ihc sppropriale gifts and 5ki116. The mini%ier.
who is a rnern￿r of the Kirk Session. is elected by the ¢OnW￿lon snd inducw by Pr¢$bytrry.
Organlsatlon81 stnt¢tsre
Thc Kjrk St￿￿10n 1% chaired by the Minsler and rneets quarterly and further medinB.s when deemed ne¢e$sary. The Kirk
8e%.¥ion ¢onimis¥ioned six Team or T&5k Gro¥ps {&ee btlowl io which li dclegatrd certain rebponsibiliiies=
Worship and Spiritual Nurtuit
Parish Lif¢ And Wider Mi$$ion
Mcmbcrship and Pas￿ra1 Carc
kjuildings and Pahric
Slcw¥rdship and General Plwses
These teams. led by Elders. can and do include other members of the Parish and e4ch expecied io meei wh¢
reqllired between Kirk Session meetings.
Pagc 2

Braemxr & Crnthie Parish Churfh
Tr
for the Year Ended 31 DeL*mber 2025
STATEMEKT OF TRUSTELS, RL8PONStBILIT
The metllbers ot the knk Se.%5ioll mu%1 PTepare fmathcial ststejnents *whtcb give Suff￿lent detail to ￿&b]e an
Hppreciaiion of the rransactions of the Church dunng the flnancial year. Tht members of the Kirk S¢%Eion art
resrK>Dsible for keeping proptr *¢owitiug te¢ords wbicb. on requ&sL musr refftci the fi[w￿la1 ￿SLu0￿ of the Church ar
that titne. Thi5 mU5t be done io ensure thai the fina￿la1 siatemeThts c4)mply with the Charities and Tnjsiee Invesiment
{Seotlandl Act 2(K>5, the ChaTiti¢s Accounts {Scoilandl R¢gulaiiorL% 21KJ6 and the Regujaiions An¢nt Congregaiional
Financ¢ approved by thc Gcncral A￿emb]Y of the Church of S¢odand irt 21M)7. They are ￿s0 re$w)n%ible for
8afe¥udrding the of the Church ¥EvJ musl ￿k¢ re&%onable steps for the pteveDiion andlor deie¢uon of aDd
ther irregulariiie%..
Approved by order of the i¥>*rd of tru5*¢5
. and signed on its behalf by:
Session Clerk

Inde
ndent Examiner's Re
rtt0theTh￿Or
¢mar & Crathie Parish Church
I repon on the accwnts for th¢ yw ¢Dd¢d 31 tkcernlKr 2025 ￿ oui on pages five ts) Jjitie.
Rtwctive responsibilities oftrosttts ¢AwnlDtr
The charity's trustee% a￿ ￿$￿)nSible for the preparation of the a¢¢owits irt a¢¢ordan¢e with the temis of ihe Charities
and TN%tee Inve%tmeni (Scoilandl Act 2(X)5 and the ChaTiiie% AccounLS (Seodandl Regu181ion* 21KIO laN amended). The
haTity'5 trusie¢5 COns￿er that the audit requirement of Regulation IOIIMal 10 Ic} of the AccounLS RegUlattOn￿ does noi
apply. Ir is my resJx)nsibi]ity ro examine the accLYJDts as wuired under SectiOD 44(IKel of the Aer aDd io stsie whether
particular have cotne to Wy 3tl¢thiiim.
B#sls ofthe Indtptndtni txthkner'$ rnport
My t￿nation wa% c￿ed out aerordanre with Regulau'oD I l of the Chan"ues AccounLS Iscodandl Re8ulatioL
2O1XTr. An examination includes a rcvicw of th¢ a¢¢ountiJ)g re¢ord$ kept by the charity and a comparison of the accounL8
pr.%entcd with IhnK ￿cTrTd¥. li al￿) in¢14Jd&8 ton4iderdliort of unu%ual iteTh% or disclo4uT¢% in the accounts. und
seeking explanauons from you as tnjsiees concerning any such mallers. The procedures Ullder￿ken do not provide &1
the evidence rhul would k required in an audiL arKI wis¢qucntiy 5 expre&% an a￿j1[ opinion on the view given
by th¢ a¢¢ourt¢S.
Independ¢nt eXan￿ller'S sl*¢¥kn¢Dt
In connccrion wilh my cxamination. no matter has come io my attention =
(11 whtch gives me re&4on*ble cause io believe thaL in any matrrial rewL the requiremet)
to keep acwuntirtg ttcordi itt ￿¢OrdaThCe with Section 44(1 Ila) of the 2(#)5 A￿ Rcgujation 4 of the 2(K)6
Accounts Regulauons: and
ts) PT¢par¢ which ￿¢(￿d with th¢ xeouniing r¢cord8 aMI io ¢omply with Regulatson 8 of the 2(X
Accounts Regulations
have not been mei: or
121 to which. in my opiiiion. atieniion should be drnwn it) order ¢0 enable a pn)per understanding of the accounts io be
reached.
Gillian R Nicolson
The lth¥titute of Chartercd Accounlan¢s of S¢otJ4nd
The Grani Considine Pattrcrship
Chartered Accounianrs
46 E4igh Street
Bunchorv
A￿rd¢c￿$h]rt
ABJI 5SR
Da￿..
Page 4

Braemar & Crathle Parlsh ChuTch
ts AcwuDt
2025
2024
Total
funds
unre5trl￿ed
futtd
Restricted
futids.
fuDds
Notrs
RECEiprs
Donation5 and le8acies
33.844
39.844
43.458
Charitsble activities
Charitable Aaivities
29J22
29.522
14.303
Other trddin¥ aL%ivilie%
Lnvcsim¢ni in¢om¢
4.524
4.524
2.391
440
Total
68,330
60.592
PAYmETr￿s
Rai¥ing funds
140
Charltable Aetlvltle8
Ch￿ild￿le Activitie%
89.357
7.331
96.688
67.319
Total
89.497
7.331
Y6.828
IDKFICITYSURPLUS FOR THL YKAR
121.167)
(1.331}
{22.4981
16.8671
Th¢ no*s forn) psrt of th¢5¢ fin￿¢1￿ s￿eMents
Page 5

Braemar & Crathie Parish Church
Statement of BalanLYS
2025
2024
Totsl
funds
unre5tr1￿ed RestrieLed
ds
No
BANK & DEPOSIT BALANCLS
Bank & d¢wsii ba￿￿r¢S broughi forward
44J54
15.365
59.919
66.786
MOVEMEwf IN YEAR
Exeess ofReceipts over Payments for the year
121.167)
11.3311
{22.4981
16,8671
BANK & DEP(ksrr BALANCKS CARRIED
FORWARD
-59.919
INVESTMENTS AT MARKET VALUE
D<)hiL Beques1 Irosi £2.99.51
Crathi¢ Kirk Charitabl¢ Fund {coM £13551
9.461
4.587
9.461
4J87
8.841
4.403
14.048
14,048
Thc weff approved by the Kirk Se&$ion on...
1214 Igb
or 4nd on beh#ll ol th¢ Kirk S￿$10￿
Se.i.%i()n Clerk
Finance Cn
The nolc5 forni part of these financiaj s1*¢w￿nts
Pa8e 6

Brdemar & Crdihie ￿rIsh Church
Notos to the Financial Statements
Ye¥r EDd
l Detexllber 2025
DONATIONS AND LEGACILS
Unrtstricted Restricted
fund$
2025
Totsl
2025
Tot4l
2024
2025
Gifi Aid d￿atIOnS
Tax Recovcred ()n Ciifi Aid Donallons
OrdADary Offering5 (Open Plate)
Other Offuings. dorLltions ¢ic
14.935
834
11.149
926
14.935
6,834
11.149
17.8UI
6,170
9,658
829
CHARITABLE ACTIVITY RECEIFrs
Unrt51Tktsd Re￿rIC￿0
Tothl
2024
2025
21125
2025
Rentxl of premises
Weddings and FuncTrJs
Receipt% fmm Gencr41 TrtL￿e¢l
945
1750
945
2,750
1.460
2.n50
CHARITABLE ACryIVITY PAYMF.N
Unrts¢rkthd Restrld¢d
Funds
Funds
2025
2025
To￿1
2025
Tijtal
21124
Mini4iries & MI%si￿ ￿l￿all￿n
rsbytery duc
Minis￿rfS ¢Apenses
Pulpit supply
Arrauniing fees
Fsbric Repairs and Renewa15
Council T4LX
HLdl, light and w¥ter
In%¥rance
R¢ntaJ of ¢hur¢h $
ChurLh oificc and running expenses
Warranty Paym¢t)
C.¥)mmunic¥uon aThd ￿treaCh
Organisi
Other ¢xpety$es
Bank charges
29.fAM)
29.¢AX)
1.890
1.239
29,(X
1..$07
1,2(X)
824
2..$6(1
21.241
3,141
1.239
580
954
954
28.092
3.434
9.4.18
10.032
2.712
95
3.434
9.4.3R
10.032
11,846
2,712
95
313
6.450
355
313
6.450
1.2fy1
295
.i(K>
¥711
89
Pagc 7
eon(inue41...

Br*em#r & Crathie Parish Church
Note5 to the Financial Statements- continued
J t)ecember
TRUSTELS. REMUNERATION AND BENEFITS
There were no ￿SleeS, remuneration or other benefjts for the year ended 31 tkcember 2025 nor for the year
ended 31 December 2024.
Trustees, txpen8e5
There were tto trns¢es' eX￿[l$eS paid for the year thded 31 De¢emEtr2025 nor for the year ended
31 December 2024.
MtNISTER'S STIPEND
All Chur¢h uf eongregaiions contribute 10 tht National Stipend Fund which bear4 the costs of all
minister%, stLpend% and employerf% conrributions for natsonal in8uran¢¢, housing and loan fund.
Ministrrs. stitxndy paid in accordantt with the national stipcnd scale. which is rela(e41 to years of service.
M()VTr.MFNT IN FUNDS
Nei
m(bvem¢ot
in
At
Ai 1.1.25
Unrt5trlcted funds
G¢n¢ral fund
44.554
(21.1671
23,387
Restrle¢ed funds
F#bnL - Flrdemdr
Fahric - C.raihic
Dobie Bequesi
Craihie Kirk Charithble & Braemar Poor
7.498
33
{2,211)
1.314
5,287
1.347
4.846
1.912
1.-$8fi
192
Trlower Fund
Saunder% Fr￿*T Fund
Braei#ar & C.Tothi¢ Guild
(io¥i
476
476
15.365
14.034
TOTAL FUNDS
59.919
22 498)
37.421
N¢1 movcmcnt in fvnds. inrlu(kd in the alKJV¢ are follows..
Incomin8
Resourtes Movem¢ni
exp¢hdcd
in fund
Unrestricted funds
General fund
68,330
{89,4971
121,1671
Restricted funds
Fdhric - BrJctnar
Fabric- Crdihie
Crdihie Kiik Charitable & Brd¢m3r Poor Futhdx
(2.211)
.314
(326)
{3.6861
{826
7,3311
TOTAL FUNDS
74.330
96,8281
22 4981
¢8
coniin¥ed...

Brnem*r & Crnthie Pirisb Chure
Note5 to the FiTranLial Statanents- CODtinued
r20
M()VEMENT IN FUN￿$. Cootiuued
Comparativt5 for movemeDI ID funth
Ner
movemeni
IL fullds
At
31.12.24
Ai 1.124
UnTeStricte41 fwids
GellLrdl fund
46.371
(1.817)
44,554
Restricted fu￿15
Fabri¢ . BrdemaT
Fabric - Craihie
D<)bie Beque81
Crathie Kirk Chan'thblc & Braem4r P￿r
Fund.4
Flower Fund
Saunders Fr&%er Fund
Bra¢mar & Ciathie Guild
8.257
17591
15.0211
7.498
33
1.182
730
1,912
3(Ml
3(M)
476
476
20,415
5,050
TOTAL FUNDS
66.786
6.867
59.919
Comparative net movemeni in fund& inclu(kd in the knve are follow$.'
Ineomin8
resourc
Ruources
expcndtyj
Movemenr
in fund%
UnTe51TiCted fund5
GenerAI fvnd
54.362
156.1791
Restrlcted funds
Fabric- Bracmar
FJbric- Crd(h"Le
Crathic Kirk Chariiable & Brnemar Pty)r
Fund
51KI
11.2591
110.0211
17591
15.0211
730
730
11.28(11
TOTAI. FUNDS
6,8671
oses of Resirricled Fur￿3
F8bric - Braemar." This h]nd 1% io *upwprt the PIt>￿ty C￿LS of Bra¢M￿ Thur¢h
Fabric . Crdihie.. This fund is lo suppon the PrO￿nY costs of Crdthie Church
Crathie Kirk Charitshlc Fund & Brnemar P￿}r Fund.. Thi% is a futKI lo supp)rt th¢ wr and tho%e nced
Dobic Btque%i fund.. This 18 a for the upkeep of a grawe in Braemar Cemeiery
Flower Fulld.. To provide flowers for th"splay during services of worslllp
Saunders Fraser FuTrd.. For upkeep ora grave it) Braemar Cemete
Braemar & Crdthie Guild: This is a fund for th¢ runniag of thc Cburch guild
Page 9

Braemar & Crnthie ParLsh Cbureb
APPENDIX
FLTNDS HELD ON BEHALF OF THE CONC.REC.ATION
BY THE CHURCH OF SCOTLAND CENERAL TRLISTE&S
2025
2024
CoLsolidated Fabric Fund
Cupi￿] AccouDi
Markei Valueof Balances at 31 Dteemkr
Revenue Account

Br8am8r & Crathio Parish Church
Appendix2
Year Endad 31 D8c8mber 2025
Bank Account
Fund
Current Account
Sm8U Funds
Ciathie Church
Charitable Fund
Total
General
13,888
10.651
24,539
Dobie Bequest
4.662
4,846
Fabric Funds
Braemar
5,287
5.287
Fabrie Funds
Cr8thie
195
195
Cr8thie Kirk
Charitable Fund
1,586
1,586
Flower Fund
192
192
Saunders Fraser
fund
300
300
Br8emar&
Cr8thie Guild
476
476
Total
25.000
10.835
1.586
37,421